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The Assessing Officer vs. Aqua Sea Food (India) Pvt. Ltd

Court:Supreme Court of India
Judges:Hon'ble J.B. Pardiwala, Hon'ble R. Mahadevan
Case Type:Special Leave Petition (Civil)
Filing no:5190/2025
CNR:SCIN010051902025

Parties & Advocates

Petitioners

1
The Assessing Officer
2
The Deputy Director Of Fisheries

Petitioner Advocate

1
C. K. Sasi

Respondents

1
Aqua Sea Food (india) Pvt. Ltd
2
Baby Marine Exports
3
Mangala Marine Exim India (p) Ltd.
4
Samarat Middle East Exports (p) Ltd
5
A. S. Marine Industries (p) Ltd
6
Cap Seafoods Pvt. Ltd.
7
Geo Seafoods
8
Safera Foods International
9
Emerald Exports And Imports
10
Abad Fisheries (p) Ltd Represented By Its Managing Director, Mr. Anwar Hashim
11
Baby Marine International
12
Kings Marine Products
13
Lourde Exports, Represented By Its Manager Geo Jacob
14
S. H. Marine Exim
15
Paramount Seafoods
16
Premier Seafoods Exim (p) Ltd
17
Cochin Cosmos Foods Ltd. Represented By Its Director Alex Ninan

Case History with Orders

Pending

Final Status

5 May 2025

Order(5) - 5 May 2025

ROP

3 Apr 2025

Indirect Taxes Matters : Cess Acts (Rubber, Coffee, Tea, Sugar, Etc.)

Purpose:Fresh
Category:Unknown
Before:Hon'ble J.B. Pardiwala, Hon'ble R. Mahadevan
List In:Judge

Not taken up/ Not Today

2 Apr 2025

Case Registered

28 Mar 2025

Order(4) - 28 Mar 2025

ROP

21 Mar 2025

Order(3) - 21 Mar 2025

ROP

First Hearing

Initial hearing scheduled

Fresh (For Admission) - Civil Cases

Purpose:Fresh
Category:Unknown
Before:Hon'ble J.B. Pardiwala, Hon'ble R. Mahadevan
List In:Judge

IA Allowed [63947/2025,63948/2025], Notice Tag with [C.A. NO. 2781/2025]

14 Feb 2025

Order(2) - 14 Feb 2025

ROP - of Main Case

7 Feb 2025

Order(1) - 7 Feb 2025

ROP - of Main Case

28 Jan 2025

Case Filed

28 Jan 2025 Filing No: 5190/2025

Interlocutory Applications (IA) (2)

63947/2025
Particular: CONDONATION OF DELAY IN FILING
Filed by: C. K. SASI
Filing Date: 2025-03-11
63948/2025
Particular: EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT
Filed by: C. K. SASI
Filing Date: 2025-03-11

Tagged Matters (8)

60937/2024(21-02-2025 11:34 AM)C.A. No. 002781 / 2025 Registered on 21-02-2025SLP(C) No. 005042 - / 2025 Registered on 21-02-2025 - CA

Petitioner: STATE OF KERALA
Respondent: SEAFOOD EXPORTERS ASSOCIATION OF INDIA (KERALA REGION)
Type: M•Status: P

6240/2025(29-03-2025 06:02 PM)C.A. No. 004524 - 004533 / 2025 Registered on 29-03-2025SLP(C) No. 008945 - 008954 / 2025 Registered on 29-03-2025 - CA

Petitioner: THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF FISHERIES
Respondent: P.A. MINHAS ETC. ETC.
Type: L•Status: P•Entry: 29-03-2025

6466/2025(29-03-2025 06:03 PM)C.A. No. 004534 - 004543 / 2025 Registered on 29-03-2025SLP(C) No. 008955 - 008964 / 2025 Registered on 29-03-2025 - CA

Petitioner: THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF FISHERIES
Respondent: G. RATNAKARAN PILLA
Type: L•Status: P•Entry: 29-03-2025

5410/2025(02-04-2025 11:57 AM)SLP(C) No. 009112 - 009121 / 2025 Registered on 02-04-2025 - SLP_C

Petitioner: THE ASSESSING OFFICER
Respondent: INDOFRENCH SHELLFISH COMPANY (P) LTD
Type: L•Status: P•Entry: 04-04-2025

6230/2025(02-04-2025 11:57 AM)SLP(C) No. 009122 - 009131 / 2025 Registered on 02-04-2025 - SLP_C

Petitioner: THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF FISHERIES
Respondent: M/S. INTERFISH
Type: L•Status: P•Entry: 04-04-2025

5190/2025(02-04-2025 11:58 AM)SLP(C) No. 009132 - 009141 / 2025 Registered on 02-04-2025 - SLP_C

Petitioner: THE ASSESSING OFFICER
Respondent: AQUA SEA FOOD (INDIA) PVT. LTD
Type: L•Status: P•Entry: 04-04-2025

1765/2025(02-04-2025 11:59 AM)SLP(C) No. 009142 - 009151 / 2025 Registered on 02-04-2025 - SLP_C

Petitioner: STATE OF KERALA, REPRESENTED BY SECRETARY, LABOUR AND WELFARE DEPARTMENT
Respondent: COCHIN FROZEN FOOD EXPORTS PVT. LTD.
Type: L•Status: P•Entry: 04-04-2025

13558/2025(29-04-2025 05:58 PM)SLP(C) No. 012311 - / 2025 Registered on 29-04-2025 - SLP_C

Petitioner: STATE OF KERALA
Respondent: ICE SELLERS SANNADHA SANGAM
Type: L•Status: P•Entry: 09-05-2025

Earlier Court Details (12)

Court:
High Court
State:
KERALA
Case No:
WA-1464-2019
Order Date:
2024-04-09
Judgment Challenged:
Yes
Judgment Type:
Final
Court:
High Court
State:
KERALA
Case No:
WA-1497-2019
Order Date:
2024-04-09
Judgment Challenged:
Yes
Judgment Type:
Final
Court:
High Court
State:
KERALA
Case No:
WA-1514-2019
Order Date:
2024-04-09
Judgment Challenged:
Yes
Judgment Type:
Final
Court:
High Court
State:
KERALA
Case No:
WA-1520-2019
Order Date:
2024-04-09
Judgment Challenged:
Yes
Judgment Type:
Final
Court:
High Court
State:
KERALA
Case No:
WA-1522-2019
Order Date:
2024-04-09
Judgment Challenged:
Yes
Judgment Type:
Final
Court:
High Court
State:
KERALA
Case No:
WA-1545-2019
Order Date:
2024-04-09
Judgment Challenged:
Yes
Judgment Type:
Final
Court:
High Court
State:
KERALA
Case No:
WA-1546-2019
Order Date:
2024-04-09
Judgment Challenged:
Yes
Judgment Type:
Final
Court:
High Court
State:
KERALA
Case No:
WA-1550-2019
Order Date:
2024-04-09
Judgment Challenged:
Yes
Judgment Type:
Final
Court:
High Court
State:
KERALA
Case No:
WA-1551-2019
Order Date:
2024-04-09
Judgment Challenged:
Yes
Judgment Type:
Final
Court:
High Court
State:
KERALA
Case No:
WA-1578-2019
Order Date:
2024-04-09
Judgment Challenged:
Yes
Judgment Type:
Final
Court:
High Court
State:
KERALA
Case No:
WP(C)-30322-2010
Order Date:
2018-05-28
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WP(C)-17885-2015
Order Date:
2018-07-04
Judgment Challenged:
No
Judgment Type:
-

Notices (34)

S.No. 1
79431/2025-04-02
Notice Type: Returnable Notice
Name:Premier Seafoods Exim (P) Ltd
Location:OTHER
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 2
79431/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 3
79430/2025-04-02
Notice Type: Returnable Notice
Name:Safera Foods International,
Location:OTHER
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 4
79430/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 5
79328/2025-04-02
Notice Type: Returnable Notice
Name:Cochin Cosmos Foods Ltd.
Location:KERALA, ERNAKULAM
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 6
79328/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 7
79325/2025-04-02
Notice Type: Returnable Notice
Name:Paramount Seafoods
Location:KERALA, ERNAKULAM
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 8
79325/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 9
79323/2025-04-02
Notice Type: Returnable Notice
Name:S.H.Marine Exim
Location:KERALA, ERNAKULAM
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 10
79323/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 11
79321/2025-04-02
Notice Type: Returnable Notice
Name:Lourde Exports
Location:KERALA, ERNAKULAM
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 12
79321/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 13
79319/2025-04-02
Notice Type: Returnable Notice
Name:M/S. Kings Marine Products
Location:KERALA, KOLLAM
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 14
79319/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 15
79317/2025-04-02
Notice Type: Returnable Notice
Name:M/S. Baby Marine International
Location:KERALA, ERNAKULAM
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 16
79317/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 17
79315/2025-04-02
Notice Type: Returnable Notice
Name:M/S. Abad Fisheries (P) Ltd.
Location:KERALA, ERNAKULAM
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 18
79315/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 19
79313/2025-04-02
Notice Type: Returnable Notice
Name:Emerald Exports And Imports
Location:KERALA, ERNAKULAM
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 20
79313/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 21
79310/2025-04-02
Notice Type: Returnable Notice
Name:Geo Seafoods,
Location:KERALA, ERNAKULAM
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 22
79310/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 23
79308/2025-04-02
Notice Type: Returnable Notice
Name:Cap Seafoods Pvt. Ltd.
Location:KERALA, ERNAKULAM
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 24
79308/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 25
79306/2025-04-02
Notice Type: Returnable Notice
Name:A.S. Marine Industries (P) Ltd.
Location:KERALA, ERNAKULAM
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 26
79306/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 27
79304/2025-04-02
Notice Type: Returnable Notice
Name:Samarat Middle East Exports (P) Ltd.
Location:KERALA, ERNAKULAM
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 28
79304/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 29
79302/2025-04-02
Notice Type: Returnable Notice
Name:Mangala Marine Exim India (P) Ltd.
Location:KERALA, ERNAKULAM
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 30
79302/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 31
79300/2025-04-02
Notice Type: Returnable Notice
Name:M/S. Baby Marine Exports
Location:KERALA
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 32
79300/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 33
79298/2025-04-02
Notice Type: Returnable Notice
Name:Aqua Sea Food (India) Pvt. Ltd.
Location:KERALA
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending
S.No. 34
79298/2025-04-02
Notice Type: Returnable Notice
Name:C. K. Sasi-1323copy
Location:NEW DELHI, DELHI
Issue Date:4 Feb 2025
Return Date:5 May 2025
Dispatch Date:Pending

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Case Content Last Updated22 Aug 2025, 11:02 am IST